Search results

1 – 10 of over 1000
Article
Publication date: 26 March 2024

Min Ji, Detian Deng and Guangyu Liu

Charitable giving in China has moved from being subjected to government attention and public skepticism to receiving government encouragement and public support. The role played…

Abstract

Purpose

Charitable giving in China has moved from being subjected to government attention and public skepticism to receiving government encouragement and public support. The role played by political connections in philanthropy is indisputable, although very few studies have explored their association from the perspective of the country’s first Charity Law of 2016. This study aims to contribute to the ongoing debate about the 2016 Charity Law and offers an understanding of the future trends in corporate charitable giving.

Design/methodology/approach

Using empirical analysis of data collected from listed companies in China, this study analyzes the impact of political connections on corporate charitable giving before and after the 2016 Charity Law. The study adopts three leading theories from previous research into corporate charitable giving and political connections: corporate social responsibility, resource dependence theory and stakeholder theory. A conceptual framework is outlined, and hypotheses are formulated accordingly.

Findings

The results show that political connections have a substantial positive impact on corporate charitable giving, both before and after the implementation of the 2016 Charity Law, which has significantly promoted and increased the amount and proportion of charitable giving. Although the 2016 Charity Law attempted to weaken the political connections of enterprises, the influence of political connections on corporate charitable giving has proved difficult to diminish or eliminate, as charity is dominated by the state.

Originality/value

This study explores the association between political connections and corporate charitable giving from the perspective of China’s Charity Law of 2016.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 28 February 2023

Heeseung Yu, Yuhosua Ryoo and Eunkyoung Han

In the face of increasing political polarization worldwide, this study explores whether people create biased perceptions of political knowledge and how this affects their…

263

Abstract

Purpose

In the face of increasing political polarization worldwide, this study explores whether people create biased perceptions of political knowledge and how this affects their selection and evaluation of political content on YouTube.

Design/methodology/approach

For this study, an online experiment was conducted with 441 panels of South Korean respondents. In the first phase, participants answered 10 questions designed to capture their level of objective political knowledge, and for each question, they indicated whether they had responded to that question correctly as a means of measuring their subjective political knowledge. In the second phase, two types of YouTube thumbnails were presented to represent progressive and conservative claims on two controversial political issues, and participants rated and selected the content they would like to see.

Findings

Participants with low political knowledge perceived their knowledge as more than it really was. In contrast, participants with high political knowledge perceived their political knowledge as less than it really was. This biased perception of political knowledge influences respondents' choice and evaluation of political YouTube channel videos.

Originality/value

At a time when political polarization is increasing around the world, this study sought to explore how perceptions of political knowledge differ from actual political knowledge by applying the Dunning-Kruger effect. The authors also used political YouTube channels, whose role in forming public opinion and political influence is rapidly growing, to study the behavior and attitudes of a group of Korean respondents in the media according to their actual and perceived level of political literacy.

Details

Internet Research, vol. 34 no. 2
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 7 February 2024

Merve Kurt and Ferdi Çelikay

There are many factors that determine consumers’ satisfaction. Specifically, the current study examines how political-economic views affect the perception of public services. This…

Abstract

Purpose

There are many factors that determine consumers’ satisfaction. Specifically, the current study examines how political-economic views affect the perception of public services. This study also aims to extend the relationship between public service satisfaction and political-economic opinion from an empirical perspective.

Design/methodology/approach

The analysis process is carried out with the Microdataset of the Life Satisfaction Survey. Independent sample t-test which compares individual public service satisfaction ratings and ordinal probit regression models assesses the impacts of political-economic attitude on public service satisfaction.

Findings

According to the findings, household size and gender impact public service satisfaction. Again, service satisfaction diminishes as the education level rises. Moreover, a person’s political-economic view affects their public service satisfaction. The study has the potential to literature in terms of determining society’s political-economic view on public services with these empirical results.

Research limitations/implications

The study’s use of the state as a point of reference and quantitative and qualitative evaluation of the service exchange between the citizen and the state is a significant difference in the literature. Also, unlike the other studies, this one used microdata to test the relationship between the political-economic type and the level of satisfaction with public services at different levels. It is thought that future studies on the determinants of public service satisfaction, to be carried out in different country samples, will contribute to the field.

Practical implications

This study has implications on whether the perception of public service varies according to partisanship status.

Social implications

This study has implications on whether the perception of public service varies according to partisanship status.

Originality/value

This study determines the interaction between the political-economic typology derived from microdata and the satisfaction level variables related to public services offered at different levels. It also evaluates how public service satisfaction differs regarding personality traits and political-economic attitudes.

Details

Transforming Government: People, Process and Policy, vol. 18 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 5 April 2023

Yosra Mnif and Yosra Gafsi

This paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and…

Abstract

Purpose

This paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and politico-administrative environment on this compliance during the period 2015–2018.

Design/methodology/approach

This research develops a self-constructed checklist consisting of 116 disclosure items from five accrual-based IPSAS (IPSASs, 1, 2, 3, 14 and 24) and applies panel regressions for a sample of 500 entity-year observations of 125 PSEs.

Findings

The study results show a high level of disparity in the degree of compliance with IPSAS amongst DCs' governments, with an overall average level of 61%. They reveal that compliance with IPSAS is positively influenced by the level of citizen wealth, government political culture (degree of government openness) and the quality of public administration, whereas jurisdiction size, government financial condition and political competition are non-significant factors.

Practical implications

This research provides researchers and practitioners with a comprehensive framework for understanding the extent of New Public Management reforms in DCs with a focus on International Public Sector Accounting Standards implementation. It might assist policymakers in their accounting strategies and might be a signal for DCs with low compliance to tap lessons from governments with successful experience of IPSAS adoption.

Originality/value

Focusing on DCs' context, this paper brings new insights into the analysis of socioeconomic and politico-administrative incentives for government compliance with IPSAS. It is the first to investigate the impact of citizen wealth and political competition on IPSAS disclosures.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 13 July 2023

Noora Lari

Societal barriers continue to cause gender disparities in women’s share of political authority. As a representative case study for the Arab Gulf region, this paper aims to…

Abstract

Purpose

Societal barriers continue to cause gender disparities in women’s share of political authority. As a representative case study for the Arab Gulf region, this paper aims to investigate public opinion on adopting a nationwide quota for women’s participation in top government offices in the Qatar context. It gathers insights on the following question: How does public opinion respond to a proposed new political arrangement of implementing gender quota laws in Qatar?

Design/methodology/approach

Data were collected via a national telephone survey of a representative sample of 660 Qatari nationals chosen by simple random sampling. A regression analysis was performed for the primary outcome: support for a gender quota system that guarantees a specific proportion of places for women in the government and executive positions.

Findings

Unsurprisingly, the findings reveal gender variations in support for the three distinct types of egalitarian policy examined (i.e. a quota for women in top government positions; a quota for women in executive positions in public ministries; and equal wages), with women being more supportive than men.

Research limitations/implications

Assessing the public attitudes toward adopting legislative gender quotas is of interest to policy-makers and civil organizations alike that seek to advance women’s political status and democratic representation.

Originality/value

This study is among the very few to empirically examine public opinion on quotas as state-directed initiatives to promote the involvement of women in political power in Qatar.

Details

Gender in Management: An International Journal , vol. 39 no. 1
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 28 December 2023

Sameh Farhat Ammar

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving…

Abstract

Purpose

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how the MCS manages challenges, particularly those addressing the embarrassment stemming from identity disparities between external portrayal (frontstage) and internal operations (backstage), with a focus on the often-underestimated influence of the media.

Design/methodology/approach

This study builds upon the frameworks developed by Ravasi and Schultz (2006) and Malmi and Brown (2008) to construct a theoretical framework that profoundly investigates the relationship between MCS and OI. The framework developed guided the research design and incorporated a qualitative approach complemented by an illustrative case study. The research data was rigorously gathered from diverse sources, including official BP documents and influential media outlets, with a particular focus on well-established American and British newspapers.

Findings

BP’s MCS plays a dual role: it exposes discrepancies in safety, leadership and values, causing embarrassment and identity damage, yet catalyses a sense-making process leading to organizational transformation and shifts in the OI. This transformation influences sense-giving and prompts changes in MCS. The study reveals an intricate interplay in identity management between frontstage audiences (e.g. influential media) and backstage actors (e.g. BP’s senior management). It highlights interdependencies both within and between MCS and OI, emphasizing their roles in interacting within identity management. The longitudinal recovery is intricately tied to mutual political interests between BP and the USA, which are significantly facilitated by the media’s role.

Research limitations/implications

This study acknowledges limitations that point future research opportunities. Interviews could provide a more dynamic understanding of MCS changes and organizational transformations. Investigating the role of leadership, particularly the new chief executive office, and the influence of political versus organizational factors in shaping identity claims is essential. Additionally, the effectiveness and historical context of interdependencies should be quantitatively assessed. Theoretical limitations in the OI and MCS frameworks suggest the need for context-specific categorisations. This research serves as a foundation for further exploration of the intricate dynamics between MCS, OI and organizational responses to crises.

Practical implications

This study offers valuable insights with practical implications for organizations facing identity challenges in the wake of significant incidents. Organizations can better navigate crises by recognizing the multifaceted role of MCS in identity damage and restoration. It underscores the importance of addressing both frontstage and backstage aspects of OI while managing identity discrepancies, thereby enhancing transparency and credibility. Additionally, understanding the intricate interdependencies within OI and MCS can guide organizations in implementing more effective identity restoration strategies. Furthermore, the study highlights the significance of media influence and the need to engage with it strategically during crisis management.

Social implications

This study’s findings have significant social implications for organizations and the broader public. By recognizing the multifaceted role of MCS in shaping identity, organizations can enhance transparency and credibility, rebuilding trust with the public. Additionally, the study highlights the critical role of media in influencing perceptions and decision-making during crises, emphasizing the importance of responsible and ethical reporting. Understanding the intricate interplay between MCS and OI can inform better crisis management strategies and improve how organizations respond to and recover from incidents, ultimately benefiting society by promoting more accountable and responsible corporate behaviour.

Originality/value

This study’s distinctness lies in its innovative exploration of MCS, which transcends traditional methodologies that focus narrowly on front or backstage aspects of OI and often adhere to predetermined MCS practices. It underscores the importance of concurrently addressing both the front- and backstage audiences in managing the embarrassment caused by identity discrepancies and restoration. The research uncovers multifaceted interdependencies within MCS and OI, and these extend beyond simplistic relationships and emphasize the complex nature of identity restoration management.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Abstract

Details

A Neoliberal Framework for Urban Housing Development in the Global South
Type: Book
ISBN: 978-1-83797-034-6

Article
Publication date: 13 September 2023

Marco Contri, Silvia Fissi and Elena Gori

This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.

Abstract

Purpose

This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.

Design/methodology/approach

This study adopts a mixed methodology. Indeed, it first collects some quantitative data to construct an engagement index for the Facebook pages of the Italian regions, and then it performs a content analysis of some posts while also examining the tenor of the related comments and the level of interaction between regions and citizens.

Findings

The Italian regions have mainly used their Facebook pages for public communication purposes rather than for public participation. Therefore, they have conceived social pages more as an instrument of self-legitimisation and thus monologic accounting and have rarely considered them as a tool for engaging citizens who, in turn, showed low interest in participating in online debates. Nature and environment, tourism promotion and sport were the most engaging content types. Findings also confirm that posting many messages does not automatically increase engagement.

Originality/value

This study is one of the first to investigate the potential of social media from a dialogic accounting perspective, especially in the public sector. Additionally, it focuses on regions which are understudied in the literature, although they are critical actors in implementing public policies. Last but not least, this study offers a framework that integrates the literature on the use of social media for citizen engagement and research on such platforms as dialogic accounting tools.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

1 – 10 of over 1000